DEADLINES FOR SUBMITTING A REQUEST FOR REFUND OF FOREIGN VAT
Requests for a refund of foreign VAT in most EU countries and the EX YU Region are submitted no later than 6 months after the previous year. Therefore, the deadline for submitting requests for all invoices from the previous year in most countries is June 30 of the current year.
The exception is the United Kingdom, where the fiscal VAT year for clients outside the EU is calculated from July 1 of the current year to June 30 of the current year, which means that for the submission of requests for invoices issued in the period from July 1 of the previous year yes 30. 06. current year - deadline 31. 12. current year
Pojedine države omogućavaju sukcesivno podnošenje zahtjeva u tijeku kalendarske godine (kvartalni ili polugodišnje) a jedan manji broj država propisuje podnošenje zahtjeva isključivo po isteku kalendarske godine.